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The COVID Project

How a typical employer in fitness, recreation, arts, entertainment and sports operates

An employer in this industry sells presence. Its product is a room full of people exercising, watching, playing, riding, bowling or listening, and every one of its eleven functions is performed at a place, before a crowd or a class, on a calendar, with a workforce of part-time instructors, ushers, coaches and operators who live in the metros, ride transit and have children in school. Each of those elements is a subject of the orders catalogued in the layers section below, and each was reached. The facility was closed or capped; the class was capped or prohibited; the performance was cancelled, moved outdoors or seated at a fraction; the season was suspended or played without spectators; the ride, lane and arcade were closed; the food and beverage stand followed the food-service rules; the launch, festival and fair were cancelled by gathering cap; the lifeguard, referee and coach could not be certified, hired or scheduled; the box office refunded a season sold in advance; the workforce was confined, quarantined and placed under airborne-transmission controls; and the member, patron, fan and family base was ordered to stay home. The Notice's own first example of a qualifying order is a list of this industry's facilities.1

FC: facilities, gyms, studios, rinks and pools

The facility is the industry's floor: a gym with a rated occupancy, a studio with a class capacity, a rink with an ice schedule, a pool with lifeguard ratios, locker rooms, showers, saunas, hot tubs and child-care rooms sold as part of a membership. An order that closes the facility by name, caps it at a percentage of its fire-code occupancy or at one person per so many square feet, requires six to fourteen feet between exercisers, closes the locker rooms, showers, saunas and child care, requires reservation-only entry, closes the facility between stated hours, imposes workplace infection-prevention and exposure-control requirements (face coverings while exercising among them) or conditions reopening on an inspection or an attestation changes what the facility does and how many people can do it there. Every State's March 2020 order closed the facility outright; every reopening order in the country imposed at least three of those conditions; the winter orders of 2020 re-closed or re-capped it in twenty-two States and the District and re-tightened the rules it operated under in nine more; Hawaii re-capped it at fifty percent on August 10, 2021; and New York City, San Francisco, New Orleans and Honolulu barred the unvaccinated from its doors in August and September 2021.2

CL: classes and group activities

Classes, leagues, lessons, camps, clinics and personal training are sold by membership, pack or session and taught in a room to a group. An order that prohibits indoor group fitness classes, caps a class at ten, prohibits organized youth or adult sports, closes summer camps or limits them to stable cohorts of ten or twelve, prohibits contact sports or imposes airborne-transmission controls, face coverings among them, in every class reaches this function directly. Indoor classes were prohibited outright in New York City until March 22, 2021, in Chicago from November 20, 2020, in Michigan from November 18, 2020 to January 16, 2021, in Illinois under Tier 3 and in the District from November 25, 2020 (Mayor's Order 2020-119, Ex. DC-013); classes were capped at ten in Delaware, prohibited outright in Kentucky's gyms with venues limited to twenty-five per room, and capped at one instructor per stable group in dozens of reopening orders.3

PE: performances, theaters, cinemas and live events

Screens, stages and shows sell tickets in advance. A cinema pays film rental of roughly half of box office to the distributor and earns its margin on food and beverage sales; a presenter or promoter sells a fall-spring season or a summer festival and settles with artists, agents and venues after each show; a museum sells timed admissions and memberships. An order that closes theaters and performance venues, prohibits indoor live entertainment, prohibits live performances in restaurants and bars, caps fixed seating at fifteen, twenty, twenty-five or fifty percent or at fifty persons per screen, prohibits food and beverage sales or intermissions, requires six feet between parties, refuses special-event and street-fair permits, cancels the State fair or bars foreign artists from entering the country reaches this function directly. Theaters were closed in every State in March 2020; live performance venues were the last category reopened in most States; movie theaters in New York City did not reopen until March 5, 2021; Washington's indoor performance venues opened only in Healthy Washington Phase 2 in 2021; and the Shuttered Venue Operators Grant statute is Congress's own finding that the function was shuttered.4

SP: sports, leagues and tournaments

Teams, tournaments and seasons earn gate, food and beverage sales, sponsorships, media and merchandise on a fixed calendar, and youth and adult leagues earn registration and facility fees on a school-year and summer calendar. An order that suspends organized sports, prohibits games, scrimmages and tournaments, permits practice only, prohibits contact sports, prohibits spectators or caps them at ten, twelve or twenty-five percent of fixed seating, requires an approved event plan for any competition above a stated size, imposes airborne-transmission controls on every athlete, suspends interscholastic seasons, closes school gymnasiums and fields to outside leagues, requires vaccination of participants in designated extracurricular sports or quarantines an exposed team for ten to fourteen days reaches this function in terms. Every professional, collegiate, scholastic and youth season in the country stopped in March 2020; professional sports resumed in 2020 only "without spectators" under orders such as Texas Executive Order GA-23; Colorado, Florida, Maryland, Nevada, Louisiana and Texas capped spectators at ten to twenty-five percent through the winter; North Dakota suspended all youth and adult sports from November 16, 2020; New Jersey suspended indoor practices and competitions from December 5, 2020 through January 2, 2021; Delaware required health-department approval of every tournament and indoor sport until July 12, 2021; and New York City required vaccination of every participant in its designated extracurricular sports from September 27, 2021.5

AM: amusement, attractions, bowling and arcades

Rides, lanes, games, parties and attractions earn admissions, league fees and food and beverage with summer and school-holiday peaks. Amusement parks, water parks, trampoline parks, bowling centers, arcades, indoor play areas, zoos, aquariums, museums and family entertainment centers were named in the closure orders of March 2020 in nearly every State; California kept amusement parks closed in every Blueprint tier until April 1, 2021; Arizona re-closed water parks and tubing on June 29, 2020; West Virginia re-prohibited fairs, festivals and amusement parks on July 14, 2020 and kept them barred in March 2021; the State fairs of Ohio, Oregon, Minnesota, Wisconsin, New York and many others were cancelled for 2020 by their boards under State orders; New Mexico conditioned entry to its 2021 State Fair on proof of vaccination; and Honolulu's Safe Access O'ahu and New Orleans's August 2021 rules reached indoor attractions, bowling alleys, arcades and indoor amusement by name.6

CN: food, beverage and retail sales

Every venue, gym, rink, bowling center and park sells food, beverage and merchandise at a counter, bar, pro shop or gift shop. Those counters followed the food-service and retail rules of each jurisdiction: closed where the venue was closed; take-out only, seated service only, no bar seating, alcohol cut-offs and closing hours where the venue was open; airborne-transmission controls, face coverings among them, at every counter; and, in New York City and New Orleans, no service to an unvaccinated patron. In Nevada the gaming regulator's notices governed every casino bar, restaurant and showroom, and in Louisiana the Gaming Control Board's Emergency Order No. 27 of August 4, 2021 imposed occupational-health and airborne-transmission controls on every licensed floor, requiring a face covering of every employee and patron.7

MK: marketing and events

Launches, openings, festivals, fan events, sponsor hospitality and trade shows are how the industry sells the next season. Gathering caps of ten to two hundred fifty, venue closures, the refusal of special-event, parade and street-fair permits, mega-event and large-event rules and the entry proclamations that kept foreign tours out of the country reached this function in every quarter. New York City refused every street-event, parade and fair permit from July 7, 2020 into 2021; Savannah barred every gathering above fifty on City property from August 24 to September 23, 2021; Nevada conditioned any face-covering exemption for events of 4,000 or more on proof of vaccination of every attendee from August 16, 2021; and California's mega-event rule governed every indoor event of 5,000, and from September 20, 2021 of 1,000, in the State.8

HR: hiring and certification

The workforce is certified: lifeguards, trainers, coaches, referees and camp counselors hold certifications renewed in person, in pools and gymnasiums, on fixed schedules; venues and leagues run background checks through public offices; touring companies and teams bring foreign artists and athletes on visas issued at consulates. Every certification course, examination and pool was closed in the spring of 2020; routine visa services were suspended on March 20, 2020; the entry proclamations kept foreign performers, athletes and crews out of the country until November 8, 2021; and from August 2021 the health-worker, State-employee and school-staff vaccination orders of nineteen States removed from the part-time labor pool the athletic trainers, school coaches and municipal recreation staff on whom leagues and camps depend.9

OP: box office, league and studio administration

The box office, the league office and the studio's front desk are offices, and the telework mandates of New York, New Jersey, Pennsylvania, Michigan, Minnesota, Illinois, California, Washington, Oregon, Massachusetts and the District closed or capped them; the ticketing platforms on which they depend faced refund obligations on every cancellation; and the permit, licensing and special-event offices of every city closed to walk-in service. The administrative function also absorbed the compliance work every order compelled: written protocols, capacity counts, reservation systems, attestation forms, inspection requests, vaccination-verification procedures, signage and record-keeping, each a change in how the office operated that no law required but for the order.10

WF: workforce availability

The workforce is part-time, hourly, young and seasonal, lives in the metros, commutes by transit and has school-age children. Stay-at-home orders confined it; school-closure and remote-learning orders kept parents home; quarantine and isolation orders removed exposed instructors, athletes and staff for ten to fourteen days; the FFCRA leave mandate compelled the employer to pay those absences through December 31, 2020; the conveyance mask order and TSA directives conditioned every commute and every road trip from February 1, 2021; traveler quarantines made every interstate tour or tournament a two-week absence; and the vaccination-or-test orders of 2021 conditioned the employment of every part-time staff member who also worked in a school, a hospital or a State agency.11

CB: the member, patron, fan and family base

The industry's customers are members, ticket-holders, fans and families, each under the orders of the jurisdiction where they lived and travelled. A stay-at-home order on the base is an order limiting travel and group meetings in terms; a gathering cap is an order limiting group meetings; a travel quarantine is an order limiting travel; a school order that closes the gymnasium closes the league. The Notice lists a shelter-in-place proclamation as a qualifying order; the United States has represented that an order addressed to a third party can suspend a business; and the statute says nothing of the source. The interconnected-economy section below applies the rule.12

Revenue lines, seasonality and geography

Revenue is sold in advance and on a calendar. Cinemas live on summer and holiday release slates; performing-arts organizations sell a fall-spring subscription season; spectator sports run fixed league calendars (baseball March through October, football September through February, basketball and hockey October through June); amusement parks, water parks, camps, fairs and festivals run May through September; fitness lives on the January enrollment surge and a continuous class schedule; bowling runs fall-winter leagues. An order that closed a facility for March through June 2020 cancelled a season, not a quarter; the orders that capped it at ten to fifty percent through the winter and spring of 2021 dictated the size of the next one. The industry is concentrated in the largest metropolitan areas, where the local orders were densest, earliest and longest, and in destination markets (Las Vegas, Orlando, Honolulu, New Orleans) where the traveler quarantines and entry proclamations governed the customer base.13

The counterparty map

Landlords and municipal venue authorities: leases, arena and stadium agreements and park permits, under the eviction moratoria, the venue closures of the park districts and convention authorities and the permit refusals catalogued below. Film studios and distributors: release calendars withdrawn as theaters closed by order in every State. Artists, agents, promoters and touring companies: routed across States with different orders, under the travel quarantines of New York, Connecticut, New Jersey, Hawaii, Alaska, Chicago and others and under the entry proclamations. Professional and collegiate leagues and State interscholastic associations: acting under State orders, from Texas GA-23's "without spectators" to New Jersey Executive Order 149's bar on NJSIAA activity before June 30, 2020. Schools and park districts: the gymnasiums, fields, pools and program buildings of every youth league, camp and swim program, closed by the school closures of 2020, the remote and hybrid orders of 2020-21 and the park-district closures, and governed in 2021-22 by the school masking and quarantine orders. Ticketing platforms: refund obligations on cancellation. Equipment, ride and projection manufacturers and importers: the non-essential manufacturing closures of Michigan, Pennsylvania, New York and New Jersey and the foreign plant and port orders. Food and beverage distributors, insurers, sponsors and payment processors: each under its own State's orders. The health authority that licensed the pool, inspected the kitchen and approved the event plan: the sector regulator. For every one of these classes, the layers section names the orders and the interconnected-economy section treats them as the orders they are.14

  1. Notice 2021-20, 2021-11 I.R.B. 922, Q&A-10, Example 1, at 928. The description of the typical employer draws on the Library's sector sources for this industry (Ex. SEC-17-002; Ex. SEC-17-003; Ex. SEC-17-006; Ex. SEC-17-007; Ex. SEC-17-008; Ex. SEC-17-009). ↩
  2. Closures by name: Ex. NY-010 (Mar. 16, 2020); Ex. CT-004 (Mar. 16, 2020); Ex. WA-009 (Mar. 16, 2020); Ex. MI-005 (Mar. 16, 2020); Ex. CO-004 (Mar. 17, 2020); Ex. MN-003 (Mar. 17, 2020); Kentucky, Cabinet for Health and Family Services Order of Mar. 17, 2020 (effective 5:00 p.m. Mar. 18); Ex. LA-003 (Mar. 17, 2020); Ex. WV-003 (Mar. 19, 2020); Ex. TX-003 (Mar. 20, 2020); Ex. FL-008 (Mar. 20, 2020); Ex. NV-004 (Mar. 20, 2020); Ex. WY-004 (Mar. 19, 2020); Ex. ND-005 (Mar. 20, 2020); Ex. AR-035 (Mar. 20, 2020); Illinois Executive Order 2020-10 (Mar. 20, 2020, effective 5:00 p.m. Mar. 21); Ex. OR-007 (Mar. 24, 2020); Virginia Executive Order 53 (Mar. 23, 2020, effective 11:59 p.m. Mar. 24); Ex. MA-008 (Mar. 24, 2020); Ex. NC-004 (Mar. 25, 2020); Ex. OK-006 (Mar. 25, 2020); Ex. TN-004 (Mar. 23, 2020); Ex. MD-003 (Mar. 16, 2020); Ex. DC-003 (Mar. 16, 2020); Ex. DE-003 (Mar. 19, 2020); Ex. NM-005 (Mar. 19, 2020); Ex. AZ-003 (Mar. 20, 2020); Ex. AK-005 (Mar. 18, 2020); Ex. AL-011 (Mar. 28, 2020); Mississippi Executive Order 1466 (Apr. 1, 2020, effective 5:00 p.m. Apr. 3); Ex. SC-010 (Apr. 1, 2020); Hawaii Third Supplementary Proclamation (Mar. 23, 2020, effective Mar. 25); Indiana Executive Order 20-08 (Mar. 23, 2020, effective 11:59 p.m. Mar. 24); Ex. KS-007 (Mar. 25, 2020) and Kansas Executive Order 20-16 (Mar. 28, 2020, effective Mar. 30); New Hampshire Emergency Order #17 (Mar. 26, 2020, effective 11:59 p.m. Mar. 27); Ex. RI-006 (Mar. 23, 2020); Ex. VT-008 (Mar. 23, 2020); Ex. WI-002 (Mar. 25, 2020); Ex. NE-002 and Ex. NE-008 (Mar. 19 and Apr. 3, 2020); Ex. MT-005 and Ex. MT-007 (Mar. 20 and 28, 2020); Ex. IA-008 (Apr. 7, 2020); Idaho Stage 1 Stay Healthy Order (Apr. 30, 2020, effective May 1, continuing the order of Mar. 25, 2020); Ex. UT-054, Ex. UT-055 and Ex. MET-SLC-042 (Utah counties, Mar. 29 to Apr. 2, 2020); Ex. MO-043, Ex. MO-044, Ex. MET-STL-005 and Ex. MET-KC-057 (Missouri counties and cities, Mar. 19 to 25, 2020). Reopening conditions, for example: Alabama Order of the State Health Officer of May 8, 2020 (effective May 11: masks, no saunas or showers, six feet between equipment); Ex. NV-017 (May 29, 2020: 50 percent, saunas and showers closed, child care closed); Texas Executive Order GA-21 (May 5, 2020: 25 percent from May 18, locker rooms and showers closed); Ex. WY-012 (May 1, 2020: masks, no locker rooms); Ex. NY-110 (Aug. 24, 2020: 33 percent, masks at all times, inspection); Ex. MET-NYC-010 (Sept. 2, 2020: attestation and inspection, indoor classes prohibited); Ex. KY-069 (June 1, 2020: 33 percent). Winter re-closures and caps: the fifty-States section below. Third quarter of 2021: Ex. HI-025; Ex. MET-NYC-017; Ex. MET-SFO-011; Ex. MET-MSY-029; Ex. MET-HNL-035. ↩
  3. Ex. MET-NYC-010 (indoor group fitness classes prohibited in New York City from Sept. 2, 2020) with Ex. NY-043 (indoor fitness classes permitted statewide from Mar. 22, 2021); Ex. MET-CHI-053 and Ex. MET-CHI-027 (Chicago, Nov. 20, 2020: gyms 25 percent, indoor classes cease); Ex. MI-062 and Ex. MI-063 (Michigan, group fitness classes not permitted Nov. 18, 2020 to Jan. 16, 2021); Illinois Executive Order 2020-73 (Nov. 18, 2020, effective Nov. 20: Tier 3; indoor group fitness prohibited); Ex. DC-013 (District of Columbia, Mayor's Order 2020-119, Nov. 23, 2020, effective Nov. 25: indoor group fitness classes suspended); Ex. DC-080 (Mayor's Order 2020-123, effective Dec. 11, 2020: high-contact sports prohibited); Ex. DC-044; Ex. DE-033 (Delaware, Dec. 14, 2020: classes of ten); Kentucky Executive Order 2020-968 (Nov. 18, 2020, effective 5:00 p.m. Nov. 20: gyms 33 percent, group classes prohibited, venues 25 per room); Ex. AR-046 (Arkansas camps, Apr. 17, 2020); Ex. SEC-17-017 (California youth and adult recreational sports guidance, version of Feb. 26, 2021 as updated Mar. 5, 2021, reciting that inter-team competition was permitted only from Jan. 25, 2021); Ex. SEC-17-024 (New Jersey Executive Order 149: outdoor organized sports without person-to-person contact from June 22, 2020; NJSIAA activities not before June 30, 2020). ↩
  4. Closures: the March 2020 orders cited in the note to the facilities function, each naming theaters, cinemas or performance venues; Ex. MET-DEN-001 (Denver, Mar. 13, 2020: Red Rocks Amphitheatre, the Denver Coliseum, the Denver Performing Arts Complex and the Colorado Convention Center closed "to the public for any purpose"); Ex. MET-ORL-060 (Orlando, Mar. 20, 2020: the Amway Center, Camping World Stadium and the Dr. Phillips Center closed to public events). Reopening caps: Ex. OH-034 (Aug. 25, 2020: entertainment venues 15 percent of fixed seating, 300 indoors, 1,500 outdoors); Ex. NY-036 and Ex. NY-118 (movie theaters outside New York City from Oct. 23, 2020 at 25 percent or fifty per screen; statewide Mar. 5, 2021); Ex. NY-116 (indoor arts and entertainment, Phase Four, 25 percent); Ex. SEC-17-015 (New Jersey Executive Order 183: indoor performance venues and movie theaters at 25 percent or 150 from Sept. 4, 2020); Ex. MA-023 and Ex. MA-044 (Massachusetts: indoor performance venues in Phase III Step 2 only; 50 percent or 500 from Mar. 1, 2021); Ex. WA-107 (Washington indoor entertainment requirements, Healthy Washington Phase 1 (Jan. 11, 2021) through June 30, 2021); Louisiana Proclamation 168 JBE 2020 (Nov. 24, 2020, effective Nov. 25: indoor live entertainment prohibited); Ex. MET-MSY-015 (New Orleans, Nov. 25, 2020: "Indoor live entertainment is prohibited"); Ex. MET-NYC-025 (New York City, July 7, 2020: street-event, parade and fair permits refused); 15 U.S.C. § 9009a (Ex. SEC-17-001). ↩
  5. Texas Executive Order GA-23 (May 18, 2020: professional sports "without spectators" from May 31, 2020); Ex. CO-027 (Colorado, Aug. 21, 2020: outdoor event and spectator caps); Florida Executive Order 20-123 (May 14, 2020), § 2 (professional sports venues); Ex. MD-019 (Maryland, Oct. 16, 2020: outdoor sports venues at 10 percent); Ex. NV-028 (Nevada Directive 033, Oct. 1, 2020); Ex. LA-021 (Louisiana 143 JBE 2020, Oct. 22, 2020: 25 percent at outdoor stadiums); Texas Executive Order GA-28 (June 26, 2020: 50 percent at professional and collegiate venues); Ex. ND-062 and Ex. ND-065 (North Dakota, Nov. 16 to Dec. 14, 2020: all youth and adult sports suspended); Ex. SEC-17-014 (New Jersey Executive Order 204); Delaware Twenty-Ninth Modification (May 18, 2021), § K (Division of Public Health plan approval for tournaments and indoor sports to July 12, 2021); Ex. MET-NYC-037 (New York City, Sept. 15, 2021: vaccination for participants in designated extracurricular sports, first dose by Sept. 27, 2021); Ex. OH-033 and Ex. OH-082 (Ohio sports orders, Aug. 19 and Sept. 25, 2020: mandatory requirements for youth, collegiate, amateur, club and professional sports); Ex. WV-054 and Ex. WV-056 (West Virginia youth sports orders, Nov. 13, 2020 and Jan. 11, 2021); Tennessee Executive Order 38 (May 22, 2020: contact sports prohibited); Ex. MET-STL-070 (St. Louis County, July 20, 2020: youth sports practice only, no games, scrimmages, tournaments or spectators); Ex. MET-DEN-009 (Denver, Jan. 11, 2021: spectators prohibited at non-professional sports; league sports prohibited); Ex. MET-BAL-065 (Anne Arundel County, Nov. 13, 2020: organized sports on county fields suspended); Ex. MET-DEN-086 (Jefferson County, Colorado, Apr. 29, 2020: P-12 sports prohibited). ↩
  6. Ex. SEC-17-016 (Blueprint chart: amusement parks closed in every tier until the Apr. 1, 2021 revision); Ex. CA-055 (Apr. 2, 2021 chart: amusement parks 15 to 35 percent); Ex. AZ-022 (Arizona Executive Order 2020-43, June 29, 2020: gyms, theaters, water parks and tubing closed); Ex. WV-042 (West Virginia Executive Order 51-20, July 14, 2020: fairs, festivals and amusement parks re-prohibited) and Ex. WV-061 (Executive Order 9-21, Mar. 25, 2021: fairs, festivals and summer camps barred); Ex. OH-099 (Ohio, July 31, 2020: county fairs limited to junior fair activities) and Ex. OH-103 (Mar. 11, 2021: fairs reopened with conditions); Ex. AGY-ST-AGRICULTURE-PARKS-WILDLIFE-071 (Oregon State Fair 2020 cancelled, May 7, 2020) and Ex. AGY-ST-AGRICULTURE-PARKS-WILDLIFE-074 (Ohio State Fair 2020 cancelled, May 21, 2020) (the boards' announcements, cited as context, not as orders); Ex. NM-068 (New Mexico Public Health Order of Aug. 17, 2021, para. 8: proof of vaccination for every State Fair entrant, Sept. 9-19, 2021); Ex. MET-HNL-035 (Safe Access O'ahu: indoor attractions); Ex. MET-MSY-029 (New Orleans: bowling alleys, arcades, casinos, indoor amusement); Ex. IA-008 (Iowa, Apr. 7, 2020: malls, bowling alleys, arcades, amusement parks, museums, zoos, aquariums and playgrounds closed); Ex. MET-HNL-005 (Honolulu, Apr. 1, 2020: private sport facilities closed). ↩
  7. The food-service rules are catalogued State by State on the Restaurants and Food Service page; the instruments that reached venue food and beverage sales by name include Ex. MET-MSP-013 (Minneapolis, Aug. 1, 2020: "Bar areas within restaurants, nightclubs, brewpubs, breweries, craft distilleries, taprooms, and other indoor spaces of entertainment are ordered closed"); Ex. MET-PIT-004 (Allegheny County, July 10, 2020: no food, drink or smoking inside casinos); Ex. MET-HNL-037 (Honolulu, Sept. 22, 2021: 50 percent, seated, 10:00 p.m. liquor cutoff); Ex. NV-050 (Nevada Gaming Control Board Industry Notice 2020-108, Nov. 24, 2020: 25 percent); Ex. NV-051 (Industry Notice 2021-71, issued July 27, 2021, effective 12:01 a.m. July 30: masks on every gaming floor); Ex. AGY-ST-GAMING-RACING-076 (Louisiana Gaming Control Board Emergency Order No. 27, Aug. 4, 2021: masks for every employee and patron); Ex. MET-NYC-017 and Ex. MET-MSY-029 (vaccination proof for indoor dining and every covered venue's food service). ↩
  8. Ex. MET-NYC-025 (New York City Emergency Executive Order 130, July 7, 2020, § 4: no permit for any street fair, parade, procession or special event); Ex. MET-ATL-017 (Savannah Emergency Order of Aug. 24, 2021: masks; no group over fifty on City property, through Sept. 23, 2021); Ex. NV-043 and Ex. NV-044 (Nevada Directives 049 and 050, Aug. 16 and Sept. 2, 2021: proof of at least one dose of every attendee and staff member as the condition of mask-free events and conventions of 4,000 or more); California State Public Health Officer Order of June 11, 2021 (Beyond the Blueprint, effective June 15, 2021: vaccination or negative test at indoor mega-events of 5,000; threshold 1,000 from Sept. 20, 2021 as recited in Ex. SEC-17-018 and Ex. MET-LA-056); Ex. FED-207 and Ex. FED-208 (Proclamations 10143 and 10199, entry suspensions to Nov. 8, 2021). ↩
  9. Ex. FED-327 (Department of State, suspension of routine visa services, Mar. 20, 2020); Ex. FED-200, Ex. FED-207, Ex. FED-208 and Ex. FED-209 (Proclamations 9984, 10143, 10199 and 10294: entry suspensions in force to Nov. 8, 2021); Ex. FED-210 and Ex. FED-211 (Proclamations 10014 and 10052, suspension of entry of immigrants and of H-1B, L-1 and other nonimmigrants, Apr. 23 and June 24, 2020 to Feb. 24, 2021 (Proclamation 10014, revoked by Proclamation 10149) and Mar. 31, 2021 (Proclamation 10052), with P-visa performers admitted only under national-interest exceptions); Ex. LAW-251 and Ex. LAW-252 (nineteen States imposed vaccine requirements on some or all State employees from August 2021); Ex. CA-030 and Ex. CA-033 (California health-care and school workers, Aug. 5 and 11, 2021); Ex. NY-071 (New York health-care workers, Aug. 26, 2021); Ex. MET-DEN-023 (Denver, Aug. 2, 2021: personnel of schools, child care and listed entities vaccinated by Sept. 30, 2021); Ex. MET-NYC-040 (New York City Department of Education staff and contractors, Aug. 24, 2021). ↩
  10. Telework mandates: Ex. MET-NYC-005 and Ex. MET-NYC-006 (New York City, Mar. 20 and 25, 2020: 50 percent, then 100 percent in-person workforce reduction); Ex. OR-007 (Oregon, Mar. 25, 2020: work in offices prohibited whenever telework is available); Ex. PA-022 and Ex. PA-033 (Pennsylvania: telework "unless impossible" Nov. 27, 2020 to Apr. 4, 2021); Ex. MN-037 (Minnesota: telework mandate to Apr. 14, 2021); Ex. MET-PHL-010 and Ex. MET-PHL-013 (Philadelphia: office work remote, Nov. 20, 2020; two persons per 1,000 square feet, Mar. 1, 2021). Compelled compliance work: Ex. MET-NYC-010 (attestation and inspection request forms); Ex. AZ-029 (Arizona attestation regime, Aug. 10, 2020); Ex. MET-NYC-017 (written vaccination-verification protocol required of every covered entity); Ex. MET-SFO-011; Ex. MET-MSY-029; Ex. MET-HNL-035; Notice 2021-20, Q&A-18, at 930 (the list of compelled modifications). ↩
  11. Ex. LAW-201 (42 States and territories with mandatory stay-at-home orders); Ex. ECO-B-016 (Kansas Executive Order 20-07, Mar. 17, 2020: all K-12 school buildings closed for the remainder of the 2019-20 school year); Ex. IL-003 (Illinois Executive Order 2020-05, Mar. 13, 2020: schools closed from Mar. 17, 2020) and the school orders catalogued in the counterparties section below; Ex. FED-170 and Ex. FED-171 (FFCRA leave mandates, Apr. 1 to Dec. 31, 2020); Ex. FED-020 (CDC conveyance mask order, Feb. 1, 2021), with Ex. FED-050, Ex. FED-051 and Ex. FED-052 (TSA Security Directives SD 1582/84-21-01, -01A and -01B); Ex. ECO-C-001 (New York Executive Order 205, June 25, 2020: traveler quarantine); Ex. ECO-C-005 and Ex. ECO-C-006 (Connecticut Executive Orders 7BBB and 7III); Ex. ECO-C-010 (Hawaii self-quarantine, Mar. 26, 2020); Ex. ECO-C-031 (Chicago Emergency Travel Order, July 6, 2020); Ex. LAW-235 (27 States and the District enacted travel restrictions); Ex. MET-SAN-024 (San Diego County quarantine order as revised July 22, 2021: unvaccinated close contacts confined for ten to fourteen days); Ex. MET-PIT-014 (Allegheny County Health Department, Isolation and Quarantine Basics, updated Aug. 24, 2021: the periods imposed under 35 P.S. § 521.5 and 28 Pa. Code § 27.60, ten days "regardless of your vaccination status"); the Kansas Department of Health and Environment's travel and exposure quarantine mandate, in force in September 2021. ↩
  12. Notice 2021-20, Q&A-10, at 927-28; Brief for Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026) (the answering brief of the United States) ("Br. for Appellees"), at 41 & n.5; CARES Act § 2301(c)(2)(A)(ii)(I), 134 Stat. at 347-48 (Ex. LAW-001). See the interconnected-economy section below, Counterparty orders as orders. ↩
  13. The Library's sector sources for this industry on seasonality and revenue lines (Ex. SEC-17-006; Ex. SEC-17-007; Ex. SEC-17-009); Ex. ECO-C-011 (Hawaii Safe Travels pre-travel testing program, Oct. 15, 2020); Ex. MET-LAS-032 and Ex. MET-LAS-033 (Washoe County: no gatherings above 250 from Oct. 8, 2020; cap of fifty from Nov. 5, 2020); Ex. MET-ORL-004 (Orange County, Florida, Mar. 24, 2020: stay-at-home order naming the theme parks, theaters and venues on which the metro's economy runs). ↩
  14. Landlords and venue authorities: Ex. FED-022, Ex. FED-025 and Ex. FED-026 (CDC eviction moratoria); Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-064 and Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-065 (Chicago Park District closure of Mar. 15, 2020 and the District's June 22, 2020 reopening announcement, the latter cited as context); Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-040 (Minneapolis Park Board closure announcement; context, not an order); Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-026 and Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-027 (McCormick Place closed from March 2020, reopened July 2021; the Authority's announcements, context); Ex. AGY-LOCAL-DISTRICTS-AUTHORITIES-037 (Orange County Convention Center cancellations). Leagues and associations: Texas Executive Order GA-23 (May 18, 2020); Ex. SEC-17-024. Schools and park districts: the counterparties section below. Manufacturers and importers: Ex. MI-005 (Michigan) and the Manufacturing page; Ex. FOR-022 (China, entry suspension Mar. 28, 2020); Ex. ECO-A-101 (Building Resilient Supply Chains, June 8, 2021); Ex. ECO-A-107 (Beige Book, Sept. 8, 2021). The health authority as regulator: the sector regulators section below. ↩